22 CFR § 40.105 - Former citizens who renounced citizenship to avoid taxation.

---
identifier: "/us/cfr/t22/s40.105"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "22 CFR § 40.105 - Former citizens who renounced citizenship to avoid taxation."
title_number: 22
title_name: "Foreign Relations"
section_number: "40.105"
section_name: "Former citizens who renounced citizenship to avoid taxation."
chapter_name: "DEPARTMENT OF STATE"
subchapter_number: "E"
subchapter_name: "VISAS"
part_number: "40"
part_name: "REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "8 U.S.C. 1104, 1182, 1183a, 1641"
regulatory_source: "56 FR 30422, July 2, 1991, unless otherwise noted."
cfr_part: "40"
---


# 40.105 Former citizens who renounced citizenship to avoid taxation.

An alien who is a former citizen of the United States, who on or after September 30, 1996, has officially renounced United States citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship to avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E).

[62 FR 67568, Dec. 29, 1997]